David R. Cassidy Partner—Baton Rouge Phone: 225.381.8018 Fax: 225.387.5397 david.cassidy@bswllp.com

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David Cassidy is a partner in the firm's Baton Rouge office. He is a Board Certified Specialist in Tax Law. His practice is primarily concentrated in the areas of state and local tax and unclaimed property matters in Louisiana. Mr. Cassidy is a frequent lecturer and author on a variety of tax topics, including all aspects of Louisiana state and local taxation. He has lectured at programs presented by Tulane Tax Institute, Baton Rouge Chapter of CPAs, ABA/IPT Joint Tax Seminars, Associated Builders and Contractors and the ABA Section of Taxation. Mr. Cassidy currently serves on the Editorial Board of "The Journal of Multistate Taxation and Incentives" published by Warren, Gorham & Lamont, where he is also a regularly contributing author. He is the author of the Louisiana chapter in the ABA Sales & Use Tax Desk Book and the co-author of the Louisiana chapter in the ABA Property Tax Deskbook. He has written for The State and Local Tax Lawyer published by the ABA and Georgetown University. Mr. Cassidy is a member of the American Bar Association where he is the past chair of the ABA Committee on State and Local Taxation. Since 2007, Mr. Cassidy has been listed in Louisiana Super Lawyers in the area of Tax, Business/Corporate. He has been recognized in "Chambers USA - America's Leading Lawyers for Business" in the area of Corporate/M&A: Tax since 2008. He has an AV® Peer Review Rating in Martindale-Hubbell.

Professional Honors

Listed in Louisiana Super Lawyers in the area of Tax, Business/Corporate since 2007

Recognized in "Chambers USA – America’s Leading Lawyers forBusiness" in the area of Corporate/M&A: Tax since 2008.

AV® Peer Review Rating in Martindale-Hubbell

Education

Southern Methodist University, LL.M. in Taxation, 1978

Paul M. Hebert Law Center, Louisiana State University, J.D., 1975

Louisiana State University, B.S., 1972

Professional Associations

American Bar Association (Past Chair of the ABA Committee on State and Local Taxation)

Baton Rouge Bar Association

Louisiana State Bar Association

Louisiana Law Institute (Tax Committee)

Publications and Presentations

Author: “What is a ‘Component Part’ of Real/Immoveable Property: Louisiana’s Sales Tax Exemption Roller Coaster”, The Journal of Multistate Taxation and Incentives, published by Warren, Gorham & Lamont, July 2010

Editorial Board: The Journal of Multistate Taxation and Incentives, published by Warren, Gorham & Lamont.

Speaker: Tulane Tax Institute Oct 28, 2009 "Trends in State and Local Taxes"

Speaker: Baton Rouge Chapter of CPAs Annual Tax Day on  December 3, 2009 "State and Local Taxes" 

Author: "Louisiana - The ABA Property Tax Deskbook" 

Speaker: ABA Section of Taxation Mid-year Meeting 2009: "Removal of State and Local Tax Disputes to Federal Court"

Author: 2007 Louisiana chapter in the ABA Sales and Use Tax Deskbook

Co-Author: 2007 Louisiana chapter in the ABA Property Tax Deskbook

Author:  “Resale Certificate Requirements for Manufacturer” 5 Journal of Multistate Taxation 209 (Nov/Dec. 95)

Author: “Unconstitutional Discrimination in State Tax Incentive Programs”, 9 Journal of Multistate Taxation and Incentives 4 (March/April 99)

Representative Matter

Supreme Court:                     

Palmer v. Louisiana Forestry Com’n, 97-0244 (La. 10/21/97), 701 So.2d 1300, (Severance Taxes); State v. Star consol. with State v. BP Exploration & Oil, Inc., 96-0716 (La. 1/14/97), 686 So.2d 823 (Sales and Use Taxes);

BP Oil Co. v. Plaquemines Parish Gov., on rehearing, 651 So.2d 1322 (La. 1994) (Sales and Use Taxes).

Appellate Courts:                              

Word of Life Christian Center v. West , 2004 WL 1077982 (Tax on Interstate Commerce); Shaw Group, Inc. v. Kennedy, 858 S.2d 667 (La. App. 1 Cir. 7/20/03) (Sales Tax on Software); Crawford v. American National Petroleum Co., 805 So.2d 371 (La. App. 1st Cir. 2001) (Income Tax); Shaw Group, Inc. v. Kennedy, Secretary, Dept. of Rev., 767 So.2d 937(La. App. 1st Cir. 09/22/2000) (Sales Tax); Louisiana Health Services and Indemnity Co. vs. Secretary Department of Revenue, 746 So.2d 285 (La. App. 1st Cir. 1999)(Sales Tax); Reynolds Metals Company v. Schofield, 733 So.2d 671 (La. App. 1 Cir. 1999) (Sales Taxes) New Orleans Affordable Housing Corp., Inc. v. Kahn, 744 So.2d 50 (La. App. 4 Cir. 1999) (Property Tax); State v. Star Enterprise, 95-2124 (La. App. 4 Cir. 8/7/96), 691 So.2d 1221 (Sales and Use Taxes); Slaughter v. Vista Chemical Co., 673 So.2d 698, (La. App. 1 Cir. 1996) (Franchise Taxes); Star Enterprise v. State Through Dept. of Revenue and Taxation, 676 So.2d 827 (La. App. 1 Cir., 1996) (Rule Issued by Department Declared Invalid); Tarver v. Bailey, 633 So.2d 347 (La. App. 1 Cir. 1993) (Inheritance Taxes); Red River Coors, Inc. v. McNamara, 577 So.2d 187 (La. App. 1 Cir., 1991) (Tax Statute Declared Unconstitutional); Consolidated Companies, Inc. v. State Dept. of Revenue and Taxation, 572 So.2d 169 (La. App. 1 Cir.1990) (Excise Taxes); Cajun Contractors, Inc. v. State, Dept. of Revenue and Taxation, 515 So.2d 625 (La. App. 1 Cir.1987) (Sales and Use Taxes); Matter of Succession of Farr, 492 So.2d 878 (La. App. 1 Cir. 1986) (Apportionment of Inheritance Taxes); In re Protest of Dow Chemical Co., 458 So.2d 955 (La. App. 1 Cir. 1984) (Confidentiality of Tax Returns); Poirier v. Collector of Revenue, 417 So.2d 410 (La. App. 1 Cir. 1982) (Prescription of Taxes).

Representative Clients:  Shell, Shaw, Cajun Constructors, Flintco, Inc., Union Tank Car Company, General Electric, Global Industries, Maxim Crane, Sasol, Total Petrochemicals, Pioneer, Georgia Gulf, Georgia Pacific, T-Mobile, FMOL Health System, Inc., Levi Strauss, and Morgan Keegan